Clarifying ERISA plans
In this webcast, you will learn about:
– Relevant parties and documents
– Accounting and auditing standards, guidance and regulations
– The different types of ERISA plans subject to audit
– Common account balances, classes of transactions and disclosures in the financial statements
– The differences between GAAP and ERISA reporting
This course provides CPE credit in the Accounting (0.5) and Auditing (1) fields of study.
Recognize key concepts, parties, documents, accounting and auditing standards and guidance, other applicable regulations, and financial statement account balances, classes of transactions and disclosures of ERISA plans.
-* Distinguish ERISA plans by type.
* Roles and responsibilities of parties
* Key documents to obtain in an audit
* Relevant reporting and compliance considerations, including differences between GAAP and ERISA reporting
* Differences between defined contribution and defined benefit plans, and pension and health and welfare plans
* Features of common plans such as 401(k), 403(b), cash balance and ESOPs
* Financial statements and disclosures for defined benefit, health and welfare plans
* Auditors of EBPs
-* practitioners considering the addition of EBP audits as a service offering
-* Accountants and finance professionals in business and industry responsible for company benefits